C.A.F.R. 2010

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C.A.F.R. 2010 COMPREHENSIVE ANNUAL FINANCIAL REPORT LUCAS COUNTY, OHIO For Fiscal Year Ended December 31, 2010 Lucas County, Ohio Comprehensive Annual Financial Report for the Year Ended December 31, 2010 Anita Lopez Lucas County Auditor Peter M. Rancatore, Jr. Chief Deputy Auditor Samuel Olaniran Chief Accountant Shimeako Caprice Cole Staff Accountant Mely Arribas Karla Hayes Public Information Officer Accounting Specialist Christopher Falls Julian & Grube, Inc., CPA’s Intern Consultants Tom Nichter Tax Specialist LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2010 Table of Contents I. INTRODUCTORY SECTION Letter of Transmittal - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 Elected Officials- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7 Organizational Chart- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 8 GFOA Certificate of Achievement- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 II. FINANCIAL SECTION Independent Accountants’ Report - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10 Management’s Discussion and Analysis- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -13 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 23 Statement of Activities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 24 Fund Financial Statements: Balance Sheet - Governmental Funds- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 26 Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 28 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30 Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities - - - - - - - - - - - - - - - - - - - - - - - - - 32 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Basis) and Actual: General Fund- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 33 Mental Health and Recovery- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 34 Children Services Board - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 35 Board of Developmental Disabilities- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 36 Statement of Net Assets - Proprietary Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 38 Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Funds- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40 Statement of Cash Flows - Proprietary Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 42 Statement of Assets and Liabilities – Agency Funds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 46 Combining Statement of Net Assets – Discretely Presented Component Units - - - - - - - - - - - - - 47 Combining Statement of Activities – Discretely Presented Component Units- - - - - - - - - - - - - - - 48 Notes to the Basic Financial Statements - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 51 i LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2010 Table of Contents (continued) Individual Fund Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Basis) and Actual – (Major Governmental Funds) General Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 99 Mental Health and Recovery- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 108 Children Services Board - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -109 Board of Developmental Disabilities- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 110 Debt Service Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 111 Capital Improvements Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 112 Individual Fund Schedules of Revenues, Expenses and Changes in Fund Equity - Budget (Non-GAAP Basis) and Actual – (Major Enterprise Funds) Water Supply System - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 113 Wastewater Treatment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 114 Sewer System - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 115 Nonmajor Governmental Funds Fund Descriptions - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 116 Combining Balance Sheet - Nonmajor Governmental Funds- - - - - - - - - - - - - - - - - - - - - - - - - - 120 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 128 Individual Fund Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual – Governmental Funds Job and Family Services- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 136 Real Estate Assessment- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 137 Motor Vehicle and Gas Tax - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 138 Economic Development- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 139 Community Development Grant - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 140 Local Development - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 141 Emergency Medical Services - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 142 Emergency Telephone- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 143 Emergency Management Agency - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 144 Child Support Enforcement- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 145 Dog and Kennel- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 146 Hotel Lodging Tax - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 147 Zoo Operating- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 148 Law Library Services - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 149 Domestic Violence Prevention- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150 Indigent Guardianship- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 151 Domestic Relations Court Specials- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -152 Coroner Laboratory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 153 Toxicology Lab - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 154 Motor Vehicle Enforcement and Education- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 155 Indigent Driver Treatment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 156 Sheriff Policing - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 157 Concealed Handgun - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 158 Countywide Communication System - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 159 DETAC – Treasurer/Prosecutor - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 160 Tax Certificate Administration – Treasurer/Prosecutor- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 161 T.I.P.P - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 162 ii LUCAS COUNTY, OHIO Comprehensive Annual Financial Report For the Year Ended December 31, 2010 Table of Contents (continued) Nonmajor Governmental Funds: (continued) Community BDD Residential Services- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 163 Senior Services- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -.
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